Final return requirement: registered taxable persons seeking cancellation must file the prescribed final return within the post-cancellation period. A final return obligation requires every registered taxable person who applies for cancellation of registration to furnish a prescribed final return within three months measured from the later of the date of cancellation or the date of the cancellation order, with timing, form and manner to be prescribed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Final return requirement: registered taxable persons seeking cancellation must file the prescribed final return within the post-cancellation period.
A final return obligation requires every registered taxable person who applies for cancellation of registration to furnish a prescribed final return within three months measured from the later of the date of cancellation or the date of the cancellation order, with timing, form and manner to be prescribed.
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